The purpose of the cash flow statement is to:
*Show, at a particular date, the sources of funds provided to a business by shareholders and others and how these funds have been used
*Show the revenues, expenses and operating profit for the financial year
*Show where the business's cash has come from and where it has been spent
*To give a detailed breakdown of key items shown in the primary financial statements
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the 3 no cash flow statement shows the business cash has from where spent
in operating
in investing
in financing
and add cash and cash equivalents
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